Section 49 Effect of determinationI1
(1)
A determination under section 46 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.
(2)
WRA must take the determination into account—
(a)
in reaching conclusions on the enquiry, and
(b)
in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.
(3)
The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary issue in an appeal.
Annotations
Commencement
- I1
S. 49 in force at 1.4.2018 by S.I. 2018/33, art. 3
Notes on the whole Act
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21